Question

Calculate the GST Payable based on the data below

Please complete the calculation for the month of Oct 2017
All sales data is including GST @ 18%
All purchase data is excluding GST @ 18%
RCM - Reverse Charge Mechanism GST @18%

Please show the detailed working below along with the formulas
Please show all the different tax heads (CGST/SGST/IGST) separately
Note: Assume that our company is registered in Karnataka

Answer
Sales GST

Intra state IGST 400,486.01 72,087.48

Inter state CGST or SGST 317,981.01 57,236.58

Purchase GST

Intra state IGST 118,854.50 26,090.01

Inter state CGST or SGST 251,898.65 55,294.83

Sales
Memo/Descriptio
Date Transaction Type No. Name
n
Sunday
Accessories:Sund
Deepak N 94489
6-Oct-17 Invoice H00618346 ay Pillow:Sunday®
74111
Delight Pillow
20"x36"
Sunday
Accessories:Sund
ay
Deepak N 94489
8-Oct-17 Invoice H00618346 Protector:Sunday®
74111
Mattress Protector
Cover King
72"x78"

Sunday Mattress
2G:Sunday Ortho
2G
10-Oct-17 Invoice H00618348 ARCHANA PRAKA
Mattress:Sunday®
Ortho 2G Mattress
Single 36"x75"

Sunday Mattress
2G:Sunday Ortho
2G
12-Oct-17 Invoice H00618344 Sreekanth Modaikka
Mattress:Sunday®
Ortho 2G Mattress
King 72"x78"

Sunday Mattress
2G:Sunday Ortho
2G
21-Oct-17 Invoice H00618362 Anil Desai
Mattress:Sunday®
Ortho 2G Mattress
Queen 60"x78"

Sunday Mattress
2G:Sunday Ortho
Plus 2G
25-Oct-17 Invoice H00618399 Anchal Sahani Mattress:Sunday®
Ortho Plus 2G
Mattress King
72"x78"

Sunday Mattress
2G:Sunday Ortho
2G
26-Oct-17 Invoice H00618400 Chirag Ahooja
Mattress:Sunday®
Ortho 2G Mattress
King 72"x72"
 Sunday Mattress
2G:Sunday Ortho
2G
26-Oct-17 Invoice H00618396 Chandrasekhar sek
Mattress:Sunday®
Ortho 2G Mattress
Single 36"x72"

Sunday
Accessories:Sund
ay
27-Oct-17 Invoice H00618397 Nandan Honawar
Topper:Sunday®
Mattress Topper
King 72"x72"
Sunday
Accessories:Sund
ay
28-Oct-17 Invoice H00618398 Anchal Sahani
Topper:Sunday®
Mattress Topper
King 72"x78"
Sunday
Accessories:Sund
29-Oct-17 Invoice H00618398 Anchal Sahani ay Pillow:Sunday®
Delight Pillow
20"x36"
Sunday
Accessories:Sund
ay
31-Oct-17 Invoice H00618406 Malavika Balasubra Protector:Sunday®
Mattress Protector
Cover King
72"x78"
Sunday
Accessories:Sund
1-Nov-17 Invoice H00618400 Chirag Ahooja ay Pillow:Sunday®
Delight Pillow
18"x27"
Amount STATE

52,998.00 CHENNAI

2,499.00 PUNJAB

31,998.00 UTTRAPRADESH

28,999.00 BHILAI

23,999.00 HYD

49,999.00 MADRAS

28,999.00 HYD
15,999.00 CHENNAI

15,998.00 MADRAS

31,998.00 DELHI

5,998.00 MUMBAI

2,499.00 DELHI

25,998.00 UTTRAPRADESH
Purchases

Date Transaction Type No. Adj Name State

Lakshmigr
aha
Worldwide
14-Oct-17 Bill GCON-76 No Inc Tamilnadu

Home
14-Oct-17 Bill HZ/17-18/2558 No Zone India Delhi
Lakshmigr
aha
Worldwide
15-Oct-17 Bill GS-478 No Inc Tamilnadu

Duroflex
16-Oct-17 Bill TN/742468/1718 No Pvt Ltd Tamilnadu
Lakshmigr
aha
Worldwide
17-Oct-17 Bill GCON-62 No Inc Tamilnadu

Duroflex
18-Oct-17 Bill TN/742675/1718 No Pvt Ltd Tamilnadu

Home
18-Oct-17 Bill HZ/17-18/2539 No Zone India Delhi
Lakshmigr
aha
Worldwide
18-Oct-17 Bill GCON-70 No Inc Tamilnadu

Duroflex
19-Oct-17 Bill TN/742809/1718 No Pvt Ltd Tamilnadu
Global
Textile
Alliance
India Pvt
19-Oct-17 Bill 201701486 No Ltd Tamilnadu

Duroflex
20-Oct-17 Bill TN/742876/1718 No Pvt Ltd Tamilnadu
Lakshmigr
aha
Worldwide
21-Oct-17 Bill GCON-73 No Inc Tamilnadu
 Duroflex
21-Oct-17 Bill TN/743091/1718 No Pvt Ltd Tamilnadu
Purple
Lemon
Production
23-Oct-17 Bill MR-1017-103 No s Pvt Ltd Delhi

Duroflex
25-Oct-17 Bill TN/743417/1718 No Pvt Ltd Tamilnadu

26-Oct-17 Bill 1422/17-18 No Vebcon Delhi

Google
India Pvt
30-Oct-17 Supplier Credit 3368832975 No Ltd - Credit Delhi
Lakshmigr
aha
Worldwide
31-Oct-17 Expense No Inc Tamilnadu
 Split Amount

Accounts
Payable
(Creditors) 14,500.00
Accounts
Payable
(Creditors) 12,500.00

Accounts
Payable
(Creditors) 16,400.00
Accounts
Payable
(Creditors) 57,890.00

Accounts
Payable
(Creditors) 2,045.00
Accounts
Payable
(Creditors) 15,597.65
Accounts
Payable
(Creditors) 24,655.00

Accounts
Payable
(Creditors) 5,151.00
Accounts
Payable
(Creditors) 1,545.00

Accounts
Payable
(Creditors) 5,154.00
Accounts
Payable
(Creditors) 35,487.00

Accounts
Payable
(Creditors) 541.00
Accounts
Payable
(Creditors) 14,500.00

Accounts
Payable
(Creditors) 1,550.00
Accounts
Payable
(Creditors) 8,745.00
Accounts
Payable
(Creditors) 5,405.00

Accounts
Payable
(Creditors) 25,678.00

State Bank of
India 4,555.00
Transaction Report

Date Transaction Type

01/10/2017 Expense
02/10/2017 Expense
02/10/2017 Expense
02/10/2017 Expense
02/10/2017 Expense
02/10/2017 Expense
04/10/2017 Expense
04/10/2017 Expense
05/10/2017 Expense
05/10/2017 Expense
05/10/2017 Expense
05/10/2017 Expense
06/10/2017 Supplier Credit
07/10/2017 Expense
10/10/2017 Expense
12/10/2017 Expense
14/10/2017 Expense
11/10/2017 Bill
13/10/2017 Bill
03/10/2017 Bill
03/10/2017 Bill
 Memo/Description
PAYPAL *REFERALCNDY 4029357733 S
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Old unpaid as per QB written off-FUEL SURCHAGE WRONGLY CALCULATED
Freight and delivery - COS (Group):In-house logistics
Prasanna Venkateswara Associate
Freight and delivery - COS (Group):In-house logistics
Freight and delivery - COS (Group):In-house logistics
FOR BANNER
Brand consulting for the period Sept 13, 2017 to Oct 13, 2017
Rent for the Month of October 2017 after deducting the TDS of 10% (for the Office in Bangalore)
Rent should be paid for the month of Sep-2017 ( warehouse) (Bangalore Warehouse)
 Vendor Location Amount
Ireland 6,650.20 5000 1,650.2
Karnataka 2,466.20 5000 -2,533.8
Ireland 1,659.61 5000 -3,340.4
Singapore 1,176.91 5000 -3,823.1
Singapore 46,868.22 5000 41,868.2
Karntaka 317.00 5000 -4,683.0
Maharastra 4,655.00 5000 -345.0
Singapore 1,300.67 5000 -3,699.3
Singapore 45,383.86 5000 40,383.9
Ireland 8,402.17 5000 3,402.2
Gurgaon 5,000.00 5000 0.0
Ireland 2,619.31 5000 -2,380.7
Karnataka -95,710.17 5000 -100,710.2
Karnataka 1,420.00 5000 -3,580.0
Karnataka 1,084.00 5000 -3,916.0
Karnataka 200.00 5000 -4,800.0
Karnataka 900.00 5000 -4,100.0
Karnataka 4,000.00 5000 -1,000.0
Karnataka 20,000.00 5000 15,000.0
Karnataka 38,000.00 5000 33,000.0
Karnataka 36,000.00 5000 31,000.0